The research aims to highlight on the reasons of financial & managerial corruption phenomena and to suggest systems & methods that promote controlling and developing the mechanism to combat corruption it also highlights on the ways that should available to enable the three regulatory agencies to reduce this phenomenon. The research depends on the following hypothesis "the governance of state institutions and the application of electronic government with depending on a correct mechanism to crossing auditing and the equilibrium performance model well help to reduce corruption phenomenon in Iraq" the two researchers have been concluded some conclusions the main one is that so many reasons of corruption starting from the bad behavior leading to abuse of public occupation for personal benefit. The corruption could appear by other kinds including political, economic, managerial & educational corruption. The treatment of corruption is the responsibility of society, it is necessary to combine various control organizations in addition to the Iraqi legislation had been developed the controlling agencies and established three regulatory agencies: Board of Supreme Audit, General Inspector Bureau and Commission of Integrity in order to combat the corruption. Some of recommendations have been suggested by the two researchers such as : defined responsibilities of management for the main tasks including setting institutions strategy obtain a high level of transparency ,controlling on intersection rights between management board & executive management with the owner assurance the goodness of reports and accounting & financial systems for the establishment and increasing performance of internal auditing ,setting the required standers and the importance of coordination with the three regulatory agencies specially the Board of Supreme Audit in order to remove the financial and managerial corruption in the state agencies with increasing the performance of governmental institutions in order to obtain its objectives.
This study is about awareness of teaching explanation difficulties in the Islamic university from the lecturers point of view. It discussed the difficulties and the traditional teaching methods of explanation. The study concentrated on teaching Islamic studies in general and teaching explanation in specific and set difficulties so as to be treated.
The study is of three chapters, the first contains the difficulties in several aspects like the educational goals, text contents, teaching methods and styles, students, educational techniques, educational aids and evaluation, it addition to the lecturers of Islamic university colleges in 2009-2
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Child's personality development in Islam, in fact, represents the building of the Islamic community and a step on the way for the establishment of life, state, law, and civilization in accordance with the blessed Islamic principles, in order to achieve the happiness of the human being and to protect the components of society and preserve human safety. Child is the issue of interest across many years. Paying heed to childhood issues is not a recent one. The faith of these communities in the child's rights and his education, which makes a man who cherishes himself and his language and homeland.
The success of Islamic goals, the happiness of the individual and the
... Show MoreThe study aims to identify the concept of empowering women from the point of view of experts in the Palestinian society, specifically in Gaza, as well as to explore the foundations of their formation of this concept. Additionally, the study seeks to clarify the most important challenges facing the empowerment of women in Palestinian society. The study used the design of a grounded theory that seeks to build the theory through deep analysis of the data, as qualitative data were collected through holding two focus groups and six in-depth interviews with the study sample, who were selected by the method of targeted sampling. The sample included (16) individuals (9 female experts, 7 male experts) holding academic and community leadership pos
... Show MoreThe common history of Latin America countries may contribute significantly to determine the initial beginnings of these States since the current borders are a reflection and drawing of the borders of Antarctica according to the divisions determined by the behavior of the Portuguese and Spanish colonialism as well as what the Pope originally called for in order to divide property between Spain and Portugal. A later change took place especially after the independence in the first quarter of the 19th century for the majority of those States which is something that imposed special consideration in the analysis and description of each of these States. There are constants and variables in this case where all the States share constants, while t
... Show Moreتم الحصول على 20عزلة من بكتريا Bacillus ، عزلت من مصادر غذائية ومائية مختلفة اختبرت قابلية العزلات على انتاج انزيم الاسبارجنيز وكانت العزلة Bacillus B1 هي الاغزر انتاجاً والتي شخصت على انها احدى سلالات B. subtilis.
شغلت نظرية العدل الإلهي بال الأديب العراقي القديم، مما جعلته يثير عبر نصوصه الأدبية كثير من التساؤلات حول عدالة الإلهة، التي يعبدها ويقدم لها الهدايا وتساؤلاته هذه دفعت بالباحث إلى اختيارها عنوانا لموضوعه، إلا أن الدراسة ستختصر على نصوص معينة، والسبب في ذلك أنها كانت الرائدة في هذا الجانب، وفي اللحظة التي ينتقي فيها العدل الإلهي وتتحول الإلهة إلى كلاب تلهث وراء غرائزها، ذهبنا وراء الأسباب التي قادت إلى فقد
... Show MoreThe research is dealing with the absorption and fluorescence spectra for the hybrid of an Epoxy Resin doped with organic dye Rhodamine (R6G) of different concentrations (5*10-6, 5*10-5, 1*10-5, 1*10-4, 5*10-4) Mol/ℓ at room temperature. The Quantum efficiency Qfm, the rate of fluorescence emission Kfm (s-1), the non-radiative lifetime τfm (s), fluorescence lifetime τf and the Stokes shift were calculated. Also the energy gap (Eg) for each dye concentration was evaluated. The results showed that the maximum quantum effi
... Show MoreThe goal of health awareness is to familiarize people with health information and facts, and make them realize their sense of responsibility towards their health and the health of others. And translate that goal in practice through applying healthy and sound behaviors spontaneously. This, the goal, is pursued by health awareness announcements through employing announcement persuasion of health as one of the methods of influencing the masses to adopt ideas, behaviors, and adherence to health advice and guidelines; The study aims to analyze the content of the Ministry of Health and Environment announcements regarding health awareness and to reveal the most employable persuasions in health awareness announcements
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Water pollution is one of the global challenges that the society must address in the 21st century aiming to improve the water quality, reduce human pollutants and ecosystem health impacts. In phytotoxicity test, the plant of Iresine herbstii was exposed to remove nickel from simulated wastewater using two different ratios (mass of plant to the mass of nickel) (,Rp/Ni) for 21 days with sub-surface batch system. During the exposure period, the removal of Ni concentrations (2, 5 and 10 mg/L) for two mass ratio (2,800 and 34,000) were (83.6%, 77.2%, 78.0%) and (86.8%, 97% and 95.6%), respectively. final result of the rate was found that the highest removal occurred, 97%, at a mass ratio of 34,000 and
... Show MoreThe research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac
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